STAMP TAXES

Hannah Hurley

Hannah Hurley (Blick Rothenberg) provides a summary of the market value provisions in the SDLT code.

Helen Mackey

HMRC has updated its guidance to set out temporary changes to the stamping process.

Dan Nazarian Natalie Backes Michelle Robinson Donna Huggard

Experts at Deloitte explain what's changing from April.

Ami Jack

Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.

Bridget English

Richard Sultman

Bridget English and Richard Sultman (Cleary Gottlieb Steen & Hamilton) discuss the proposed extension of the stamp duty/SDRT market value rule.

Paul Morton

Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.

The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order, SI 2018/372, reduces the lower rate of non-residential LBTT to 1% (from 3%), increases the upper rate to 5% (from 4.5%) and reduces the starting threshold of the upper rate to £250,000 (from £350,000)

The Stamp Duty Land Tax (Administration) (Amendment) Regulations, SI 2018/1319, reduce the time limit for filing an SDLT return and paying the tax due from 30 days to 14 days with effect from 1 March 2019, in circumstances where an application has been made to defer the payment of tax, such as wh

Dominic Stuttaford

Greg Branagan

The UK government published a consultation document setting out proposals for further changes to the calculation of consideration for stamp duty and SDRT purposes. Dominic Stuttaford and Greg Branagan (Norton RoseFulbright) review the proposals.

HMRC is consulting on introducing a general connected party market value rule for transfers of securities, and applying the stamp duty reserve tax (SDRT) definition of consideration to stamp duty.

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